The impact of ineffectiveness of the internal audit in public sector management: A case of Morogoro Municipal Council
Date
2014
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Mzumbe University
Abstract
The main objective of the study was to assess the impact of ineffective internal audit in Morogoro municipal. The specific objectives of the study were; to identify the roles of internal audit in the public sector, to identify the challenges of the public sector internal audit and to identify economic implications of the ineffective internal auditing system in the public sector management. The study was conducted in Morogoro municipal, Morogoro district in Morogoro region. The targeted population of the study was the Morogoro municipal workers in the fields of economy including procurement officers, stores, accounting and finance and internal control department. The sample size of the study was 50 respondents. The purposive sampling technique was used to choose the workers for the research sample. The study instruments which were used in the study were questionnaire which was asked municipal workers, interview which was conducted with procurement officers and accounting and finance officers and the observation which was made by the researcher in the study area. The findings indicate that oversight, insight, foresight, governance, control and risk management as roles of the internal audit, although there were other roles. Respondents also mentioned developing methodologies, computerized tools communication and the relationship between internal and external audit were the challenges to the public internal audit sector. Also when the respondents were asked if there were any economic implications due to ineffective internal audit, they mentioned in accomplishment of programs, low productivity, and the collapse of the economy and less risk assessment as the economic implications. The findings discussed by the researcher based on each specific objective, made him to give the following conclusions. The roles of the internal auditors in the public sector should be taking into consideration in each budget of Morogoro municipal so as to reduce the effects that have been caused by ignoring such roles to be played by.
Description
A dissertation submitted to Mzumbe University as a partial fulfillment of the requirement for the award of Master’s Degree of Science in Accounting and Finance (MSc. A & F) of Mzumbe University.
Keywords
Internal Audit, Governance, Risk Management, External Audit, SOCIAL SCIENCES::Other social sciences::Public sector research, Social science research, Audit-public sector
Citation
APA